I do have a question about what NAICS code would be best for setting business license.  

There are several ways to do a minimum temperature setting, but none of that matters if the tenants have access to the code mandated disconnects. 

If I am correct, does anyone know where this is in the IRS code allows this?

The 19146 zip code is probably one of the hottest currently, being group 4.

I mentioned this to my CPA and they were not aware of any such codes that would allow this.

Not sure if it'd be of interest to you, but a buddy and I built software that helps RE pros find and close more off-market properties through real-time, custom intent signals like probates, pre-foreclosures, code violations, and eviction notices.

@Kasim RashidBased on what you provided it seems like you bought the foreclosure on the firstNow what is not on that report is any water sewer or utility liens or potential code violations which could attach to the propertyI recommend before bidding at foreclosure to do your due diligence and home work

“The problem is that in 1997, when the maximum exclusion levels were added to the tax code, they were not indexed to inflation,” says Evan Liddiard, CPA, director of federal tax policy for the National Association of REALTORS®.

I think 43215, 43201, 43202, 43212, and 43214 are solid A class zip codes in Columbus, Ohio

Additionally, there were other changes made to the tax code that affected investors, such as changes to the capital gains tax rates.